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RESUMEN Considerando que la carrera de contabilidad no es solo tecnica sino tambien cientifica y tecnologica se evaluo los planes de estudios de las principales universidades de Lima Metropolitana que ofrecen dicha carrera para determina si en sus planes de estudio ofrecen cursos de investigacion asi como el nivel de dichos cursos (basico, intermedio y avanzado). Luego de analizar los planes de estudios de nuevas universidades (2 publicas y 7 privadas) se concluye que ninguna de las universidades nacionales analizadas y las mayorias de las universidades particulares estudiadas tienen cursos apropiados de investigacion en sus planes de estudio. Palabras claves: Contabilidad, ciencia, tecnologia, investigacion. SUMMARY Whereas accounting degree is not only technical but also science and technology; the curricula of the leading universities of Lima that offer that career was evaluated; to determine if their curricula offer research courses and the level of these (basic, intermediate and advanced) courses. After analyzing the new curricula of universities (two public and 7 private), we conclude that none of the national universities analyzed and the majority of the private universities studied have appropriate research courses in their curricula. Keywords: Accounting, science, technology, research.

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LA FORMACIÓN CIENTÍFICA DE CONTADOR PÚBLICO EN LA UNIVERSIDAD DE LIMA METROPOLITANA. SCIENTIFIC TRAINING IN PUBLIC ACCOUNTING AT THE UNIVERSITIES OF LIMA.